Section 40-10-28 Disposition of excess arising from sale. (a)(1) The excess arising from the sale of any real estate remaining after paying the amount of the decree of sale, including costs and expenses subsequently accruing, shall be paid over to a person or entity who has redeemed the property as authorized in Section 40-10-120 or […]
Section 40-10-29 Deeds – Delivered to purchaser. After the expiration of three years from the date of the sale of any real estate for taxes, the judge of probate then in office must execute and deliver to the purchaser, other than the state, or person to whom the certificate of purchase has been assigned, upon […]
Section 40-10-3 Book of lands upon which taxes have not been paid – Preparation. Such book shall be prepared in a neat and orderly manner either in a fair and legible handwriting or typewritten, with sufficient space in each case to make the necessary entries, and in other particulars in a manner suitable for the […]
Section 40-10-30 Deeds – Signature, acknowledgment and effect. Such deed shall be signed by the judge of probate in his official capacity, and by him acknowledged before some officer authorized to take acknowledgment of deeds, and it shall be, in all the courts of the state, prima facie evidence of the regularity of all proceedings […]
Section 40-10-31 Removal of cloud upon title to real estate erroneously sold for taxes. Where real estate is erroneously sold for taxes and the state became the purchaser thereof, it shall be the duty of the tax collector of the county in which the real estate is situated to prepare and issue a certificate setting […]
Section 40-10-4 Notice to taxpayer – Service generally. (a) On receiving such book, as speedily as practicable the judge of probate shall issue a notice addressed to each person against whom any unpaid taxes are assessed as shown by such book, substantially in the following form: “State of Alabama, (give name of county) county, to […]
Section 40-10-5 Notice to taxpayer – When assessment is “owner unknown.” When any assessment is made to an “owner unknown,” notice must be given by publication once a week for three successive weeks in a newspaper published in the county, or if no newspaper is published therein, by posting the same at the courthouse of […]
Section 40-10-6 Notice to taxpayer – Manner of publication. The publication of notices under Sections 40-10-4 and 40-10-5 is governed by the provisions of this title relating to the publication of notices of sale of land, so far as they may be applicable, and the tax collector may select the newspaper or newspapers in which […]
Section 40-10-7 Partial payment of taxes prior to sale of property. The tax collectors of the several counties of the state are authorized and required to accept any moneys tendered to them in partial payment of ad valorem taxes collectible by them at any time before the decree of sale of the properties liable therefor; […]
Section 40-10-8 Trial of cases; issuance of decree; continuance. Such cause shall be triable at the term named in said notice; and, unless the cause is contested at the trial term, the judge of probate shall forthwith issue his decree for the sale of lands, but if the cause is contested, the court with the […]
Section 40-10-9 Attendance of collector at trial; tax book and record of tax lien sales as evidence. The tax collector shall attend the several terms of the probate court at which any of the causes are triable and to have with him or her his or her tax book and his or her record of […]
